The commute is private travel
Driving from home to your normal workplace is not deductible, even if you check email on the way. The ATO's exceptions are narrow: carrying bulky tools that can't be left securely at work, travelling between two different workplaces on the same day, or going to a temporary or alternate work site.
Cents-per-kilometre — 88c for 2025–26
Multiply your work kilometres by 88c, capped at 5,000 km per car. Simple, but the rate already includes fuel, servicing, rego, insurance and depreciation — you can't double up on those.
What you must keep
- A reasonable basis for the km — diary, calendar entries, or a route log.
- Not receipts for every fill-up (they aren't claimed under this method).
Logbook method
Keep a 12-week logbook that's representative of your normal driving. It gives you a work-use percentage that stays valid for five years. You then claim that percentage of every running cost — fuel, servicing, rego, insurance, interest on a car loan, and depreciation of the car itself.
Better than cents-per-km when your work driving is above roughly 5,000 km a year or your work-use percentage is high.
D2 — other work travel
Work travel that isn't in your own car goes to D2 Work-related travel expenses:
- Parking at a client site or temporary workplace (not at your normal office).
- Tolls on work trips.
- Taxis, rideshare and public transport for work travel.
- Interstate flights and accommodation for work.
- Reasonable meals when travelling overnight for work.
Quick reference
| Trip | Claim? | Label |
|---|---|---|
| Home → normal workplace | No | — |
| Between two workplaces same day | Yes | D1 / D2 |
| Home → temporary/alternate site | Yes | D1 / D2 |
| Client visits during the day | Yes | D1 / D2 |
| Parking at own regular office | No | — |
| Parking at a client site | Yes | D2 |
| Interstate work flight & hotel | Yes | D2 |
Worked example
Jordan is a sales rep. Home → office is private (0 km claimable). Office → three client meetings across the day → home logs at 62 km. Over the year that's 2,480 work km. At 88c, that's $2,182.40 at D1, plus $95 in client-site parking at D2.
How TaxDuck helps
TaxDuck flags likely work travel from your bank statement — parking, tolls, rideshare, work flights — and tags each to D1 or D2. For the cents-per-km claim it asks for your work km separately, so the two methods don't collide.
TaxDuck is a record-keeping tool, not tax advice. For advice specific to your situation, speak to a registered tax agent or see the ATO's page on transport, trips and travel expenses.